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| Author: | Kaplan, R. S. Norton, D. P. |
| Title: | Linking the balanced scorecard to strategy |
| Journal: | California Management Review
1996 : FALL, VOL. 39:1, p. 53-79 |
| Index terms: | |
| Freeterms: | UNTERNEHMENSSTRATEGIE, BETRIEBSERFOLG, KENNZAHL |
| Language: | eng |
| Abstract: | Many managers believe they are using a balanced scorecard when they supplement traditional financial measures with generic, non-financial measures about customers, processes, and employees. But the best balanced scorecards are more than adhoc collections of financial and non-financial measures. The objectives and measures on a balanced scorecard should be derived from the business unit's strategy. A scorecard should contain outcome measures and the performance drivers of those outcomes, linked together in 'cause and effect' relationships. |
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